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Import and Export Manual for low value shipments

m) The ED 14 15 000 000 «Transport and insurance costs to destination»

The note regarding this ED requires that transportation and insurance costs to the end-use be entered in the billing currency.

The ED 14 15 000 000 is mandatory for the person filing the customs declaration. However, in accordance with introductory note 3 of Annex B, Title 1, Chapter 1 of AD CAU , this data will only be collected when circumstances justify it . Furthermore, introductory note 6 may also be relevant in this context. It specifies that the data provided by the declarant will be based on the information known to him at the time of submitting the customs declaration. However, this applies notwithstanding the provisions of Article 15 of the CAU .

Examples :

  • Price of the goods including transport and insurance costs as stated on the invoice: EUR 120 . Transport and insurance costs of EUR 20 are stated separately on the invoice: the intrinsic value to be stated in data item 14 14 000 000 is EUR 100; transport and insurance costs to the end-use to be stated in data item 14 15 000 000 are EUR 20 .
  • Total price of the goods indicated on the invoice: EUR 120. No transport or insurance costs are mentioned in the supporting documents: the intrinsic value to be indicated in data element 14 14 000 000 is EUR 120. ED 14 15 000 000 should be left blank or the value " 0 " should be entered, depending on the import system of the Member State .